Dáil Éireann debate -
Tuesday, 28 May 1996

Vol. 466 No. 1

Written Answers. - Tax Liability.

Hugh Byrne

Question:

60 Mr. H. Byrne asked the Minister for Finance whether income from unemployment assistance is taken into account when calculating tax liability in the case of a person on unemployment assistance and working part-time; and if he will make a statement on the matter. [10768/96]

Minister for Finance (Mr. Quinn)

I am informed by the Revenue Commissioners that unemployment assistance is not chargeable to tax. Therefore in calculating the tax liability of a part-time worker, who is in receipt of unemployment assistance, the unemployment assistance is not taken into account.